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Types of non-cash earnings with a different treatment

There are some types of non-cash earnings which have special treatment which are outside the scope of this note. This includes the following items:

1. •

   non-cash earnings provided through a third party rather than the employer may be subject to the ‘disguised remuneration’ rules. See the Disguised remuneration ― overview guidance note

2. •

   employers may offer employees shares or share options. See the guidance notes on share schemes (see the Comparison of share schemes guidance note as a starting point)

3. •

   employers may make contributions to pension schemes on behalf of their employees. See the guidance notes on pension